Skip to content
V1620-20 ·27 May 2020 ·consulta-vinculante Medium impact
Tax

No obligation to declare exempt patrimonial gain

The DGT confirms that no declaration is required for individuals over 65 who receive exempt patrimonial income from selling their primary residence.

In 6 key points

How it affects those involved

Individuals over 65 who receive exempt income from selling their main home are not required to file a tax return.

Lifecycle

2020-05-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact